| The wage arrears of migrant workers in the construction industry has always been a hot spot of social concern.Although the problem of wage arrears of migrant workers in the construction industry has been greatly improved after years of governance,there is still a certain gap from the goal of almost no wage arrears,which is inconsisten with the goals of building a socialist country with Chinese characteristics in the new era and building a harmonious society.In 2018,Taizhouwan applied the ledger management system into the governance of wages owed by migrant workers in the construction industry,and implemented a full-process management system for wage distribution,covering everything from source governance to post-hoc protection.A systematic review and summary of Taizhouwan’s practice of using the ledger management system to manage the problem of wages owed by migrant workers in the construction industry can provide a positive basis for the improvement of the practice and its application.This article takes Taizhouwan as a research object.Based on the introduction of Taizhouwan’s exploration of the construction industry’s sub-ledger management background,this paper analyzes the implementation of Taizhouwan’s construction industry sub-ledger management through special surveys.The effectiveness,main problems and reasons are systematically analyzed.Besides,the countermeasures and suggestions for improving the accounting management of the construction industry in Taizhouwan are proposed in this article either.The research shows that preliminary results have been achieved in the Taizhouwan construction industry’s account-separation management,which is manifested in the marked improvement in the arrears situation,the standardization of salary distribution,the further implementation of main responsibilities,and the further improvement of industry standards.Meanwhile,some problems have arisen such as irregularities,inefficient cooperation mechanisms of government departments,and lagging legal system guarantees,etc.Therefore,the corresponding countermeasures and suggestions are put forward in this paper: Firstly,expand the scope of implementation and improve the credit mechanism;secondly,optimize management methods,Stabilize labor-management relations;the third is to strengthen departmental responsibilities and build diversified governance;the fourth is to improve rules and regulations and adhere to governance according to law. |